Civic Intelligence

Learning Matters Inc C/O Editorial Projects in Education Inc

990 • Fiscal year 2013 • EIN 52-1905556

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

Organization ProfileLEARNINGMATTERS.TV

View Organization Page

127 West 26th Street No 1200New York, NY 10001

(212) 725-7000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.31x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

76th percentile

0.49x

Higher debt load relative to revenue than 76% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

89th percentile

34%

Faster asset growth than 89% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$2,967,395

Up $755,797 (+34%) from 2012

Net Assets

Up

$2,038,106

Up $658,456 (+48%) from 2012

Liabilities

Up

$929,289

Up $97,341 (+12%) from 2012

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin85th percentile

Revenue

$1,898,748

No earlier filing loaded for comparison.

Expenses

Down

$1,224,832

Down $299,374 (-20%) from 2012

Net Income

$673,916

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,890,274Liabilities 2010: $780,761Net Assets 2010: $1,109,5132010Assets 2011: $2,920,823Liabilities 2011: $737,451Net Assets 2011: $2,183,3722011Assets 2012: $2,211,598Liabilities 2012: $831,948Net Assets 2012: $1,379,6502012Assets 2013: $2,967,395Liabilities 2013: $929,289Net Assets 2013: $2,038,1062013Assets 2014: $2,028,297Liabilities 2014: $963,222Net Assets 2014: $1,065,0752014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2013

Assets$2,967,395
Liabilities$929,289
Net Assets$2,038,106
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,491,9162010Expenses 2011: $1,396,2532011Expenses 2012: $1,524,2062012Revenue 2013: $1,898,748Expenses 2013: $1,224,832Net Income 2013: $673,9162013Revenue 2014: $409,487Expenses 2014: $1,345,240Net Income 2014: -$935,7532014Revenue 2015: $33,907Expenses 2015: $1,024,278Net Income 2015: -$990,3712015

Highlighted filing

2013

Revenue$1,898,748
Expenses$1,224,832
Net Income$673,916
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.0
Gross Receipts
$1,908,663
Mission and Program Overview

Mission

To use media to encourage and enrich public dialogue about education, youth, and families.

To produce & disseminate informational public service television programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$585,258$1,157,956▲ $572,698
Investments in Publicly Traded Securities$930,524$1,011,749▲ $81,225
Pledges and Grants Receivable$465,682$610,427▲ $144,745
Investments Other Securities$88,234$90,380▲ $2,146
Cash and Non-Interest-Bearing Accounts$98,224$51,801▼ $46,423
Prepaid Expenses and Deferred Charges$16,595$25,644▲ $9,049
Land, Buildings, and Equipment, Net$10,051$2,551▼ $7,500
Total Assets$2,211,598$2,967,395▲ $755,797
Other Assets Total$17,030$16,887▼ $143
Liabilities
Accounts Payable and Accrued Expenses$829,656$929,289▲ $99,633
Other Liabilities$2,292$0▼ $2,292
Total Liabilities$831,948$929,289▲ $97,341
Net Assets / Fund Balance
Temporarily Rstr Net Assets$741,460$1,775,000▲ $1,033,540
Unrestricted Net Assets$638,190$263,106▼ $375,084
Total Net Assets Fund Balance$1,379,650$2,038,106▲ $658,456
Total Liabilities and Net Assets / Fund Balance$2,211,598$2,967,395▲ $755,797

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,105$396,741$412,846
Leasehold Improvements$2,009$10,042$12,051
Other Land Buildings$-15,563$15,563-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MerrowPresidentFT$188,712$94,090$282,802
John TulenkoProject ManagerFT$127,360$27,200$154,560

Board Members and Trustees

NameTitle
Esther WojcickiChairperson
Andrew KlaberDirector
Bj FoggDirector
Joshua KaufmanDirector
Neal BaerDirector
Robert HughesDirector
William KellyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,791,905
Program Service Revenue
$0
Investment Income
$32,910
Other Revenue
$73,933
All Other Contributions
$1,791,905
Change in Net Assets
$673,916

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,898,748
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$78,630
Total Revenue per Audited Statements
$1,977,378
Total Revenue per Form 990
$1,898,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$849,484
Other Expenses$375,348
Total Fundraising Expense$76,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$427,477$60,407$14,151$502,035
Current Officers, Directors, Trustees, and Key Employees$132,098$18,871$37,742$188,711
Other Employee Benefits$85,721$11,989$7,719$105,429
Occupancy$62,785$8,895$5,822$77,502
Payroll Taxes$42,874$6,229$4,206$53,309
Office Expenses$24,112$3,417$2,236$29,765
Fees for Services Accounting$20,544$2,910$1,906$25,360
Insurance$14,331$2,030$1,329$17,690
Depreciation Depletion$6,076$861$563$7,500
Conferences and Meetings$4,406$624$409$5,439
Other Expenses$3,436$487$319$4,242
Fees for Services Other$2,193$311$203$2,707
All Other Expenses$2,109$299$195$2,603
Travel$1,276$181$118$1,575
Total Functional Expenses$1,030,403$117,511$76,918$1,224,832

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,318,922
Expenses per Audited Statements$1,224,832
Total Expenses per Form 990$1,224,832
Expenses Not Reported on Form 990$94,090
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Finance committee reviews the audited financial statements after which they are presented to the larger board. Form 990 is prepared, provided to the board for review and filed after audit completion and board approval of the financial statements.”

Form 990, Part VI, Section B, Line 12C

“Compliance is self-policing unless conflict is apparent and visible, at which time the organization would take action.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined using comparable organizational data, including salary surveys and other research gathering.”

Form 990, Part VI, Section C, Line 18

“Learning matters, inc. Makes its forms 1023 and forms 990 available to the general public upon request. Financial statements are available thorugh guidestar websites and hard copy upon request.”

Form 990, Part VI, Section C, Line 19

“Learning matters, inc. Makes its governing documents and conflict of interest policy available to the general public upon request. Financial statements are available thorugh guidestar websites and hard copy upon request.”

Filing and Contact Details

Filer

EIN
52-1905556
Phone
2127257000

Signing Officer

Name
John Merrow
Title
President
Phone
2127257000
Signed
2014-11-11

Organization Details

Principal Officer
John Merrow
Formed
1995
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Preparer
Mark B Beller
Phone
2129863025
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Increase in non-qualified deferred compensation plan liability -94,090.”

FORM 990; PART XII; 2C - AUDIT OVERSIGHT

“Lmi audit committee holds a board meeting to reveiw the financial statments with the audit committee. Subsequently, the full board votes on its approval. This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Gaap requires that a position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The adoption of this guidance did not have an impact on lmi's financial statements, as management believes that there are no uncertain tax positions within its financial statements. Lmi's form 990, return of organization exempt from income tax, for the years ended december 31, 2009, 2010 and 2011 are subject to examination by the internal revenue service, generally for three years after they were filed.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Change in non-qualified deferred compensation obligation 94,090.”

Raw XML AppendixShowing 400 of 523 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0FORM 990, SCHEDULE A, PART II, SECTION C, LINE 14 - COMPUTATION OF PUBLIC SUPPORT PERCENTAGE:ALTHOUGH LEARNING MATTERS, INC. (LMI) HAS HISTORICALLY QUALIFIED AS A NON-PRIVATE FOUNDATION USING THE PUBLIC SUPPORT PERCENTAGE TEST, IT FAILED TO MEET THE 33 1/3% TEST DURING THE YEAR 2013. THE PUBLIC SUPPORT PERCENTAGE DURING THE YEAR 2013 WAS ACTUALLY 32.3%.BASED ON THIS OCCURRENCE, LMI INVOKES THE ALTERNATIVE FACTS AND CIRCUMSTANCES - PUBLIC SUPPORT TEST SINCE IT DID RECEIVE AT LEAST 10% OF ITS SUPPORT FROM THE GENERAL PUBLIC. ADDITIONALLY, LMI IS IN THE NATURE OF A PUBLICLY-SUPPORTED ORGANIZATION AS A PRODUCER AND DISSEMINATOR OF EDUCATIONAL, INFORMATIONAL, CULTURAL AND PUBLIC SERVICE TELEVISION PROGRAMMING.TEN-PERCENT-OF-SUPPORT REQUIREMENTLMI HAS HISTORICALLY QUALIFIED AS A NON-PRIVATE FOUNDATION USING THE ONE-THIRD PUBLIC SUPPORT PERCENTAGE TEST, WHICH BY FAR EXCEEDS THE TEN PERCENT SUPPORT TEST, THEREBY QUALIFYING ITS PUBLIC SUPPORT AS SUBSTANTIAL. HISTORICAL PUBLIC SUPPORT PERCENTAGES HAVE BEEN: 37.58%, 34.56% AND 35.26% FOR THE YEARS 2003, 2004 AND 2005, RESPECTIVELY. YEAR 2006 WAS THE FIRST YEAR THAT LMI FAILED TO MEET THE PUBLIC SUPPORT PERCENTAGE TEST AT 22.1748%. IN YEAR 2007 THE PUBLIC SUPPORT PERCENTAGE WAS 18.9568%. IN THE YEAR 2008 THE PUBLIC SUPPORT PERCENTAGE WAS 23.11%. IN THE YEAR 2009 THE PUBLIC SUPPORT PERCENTAGE WAS 16.27%. IN THE YEAR 2010 THE PUBLIC SUPPORT PERCENTAGE WAS 24.78%. IN THE YEAR 2011, THE PUBLIC SUPPORT PERCENTAGE WAS 30.50%. IN THE YEAR 2012, THE PUBLIC SUPPORT PERCENTAGE WAS 31.047%. THE CURRENT TREND IS TOWARDS MEETING THE 33 1/3 % TEST.ATTRACTION OF PUBLIC SUPPORT REQUIREMENTLMI WAS ORGANIZED AND HAS OPERATED IN A MANNER TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS, BY MAINTAINING A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION FROM OTHER POTENTIAL BENEFACTOR ORGANIZATIONS DESCRIBED IN IRC SECTION 509 (A) (2), WHICH ARE INTERESTED IN AND SUPPORTIVE OF ITS PROGRAMS. THE EXECUTIVE DIRECTOR TRAVELS ACROSS THE COUNTRY MEETING WITH EXECUTIVES AT NUMEROUS OTHER CHARITABLE ORGANIZATIONS SOLICITING FUNDING FOR ITS PROGRAMMING.FIVE PUBLIC SUPPORT FACTORS1. PERCENTAGE OF FINANCIAL SUPPORT FACTOR - THE CURRENT YEAR PUBLIC SUPPORT PERCENTAGE OF 32.3% IS MOVING CLOSER TO THE 33 1/3% REQUIREMENT. THE PERCENTAGE OF SUPPORT FROM PUBLIC SOURCES IS LOW BECAUSE IT RECEIVES SIGNIFICANT AMOUNTS OF SUPPORT FROM A FEW ORGANIZATIONS EACH YEAR.2. SOURCES OF SUPPORT FACTOR - LMI RECEIVES SUPPORT FROM A REPRESENTATIVE NUMBER OF ORGANIZATIONS EACH YEAR AND NOT ONLY FROM A SINGLE ENTITY, OR INDIVIDUAL/FAMILY.3. REPRESENTATIVE GOVERNING BODY FACTOR - THE BOARD OF DIRECTORS INCLUDES COMMUNITY LEADERS, EDUCATORS, APPOINTED OFFICIALS AND PRIVATE EXECUTIVES. IT IS COMPRISED OF INDIVIDUALS OF DIVERSE EXPERIENCE WITH A FOCUS ON EDUCATION AND THE NEEDS OF THE GENERAL PUBLIC.4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICE FACTOR - LMI, AS AN EDUCATIONAL, OR RESEARCH INSTITUTION REGULARLY PRODUCES PROGRAMMING FOR PUBLIC BROADCASTING AIRING AND IT RECEIVES A SIGNIFICANT PART OF ITS FUNDING FROM PUBLIC AND PRIVATE CHARITIES, WHICH HOLD IT ACCOUNTABLE AS A CONDITION OF THE GRANT, OR CONTRIBUTION.5. ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS - NOT APPLICABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES THAT A POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF THIS GUIDANCE DID NOT HAVE AN IMPACT ON LMI'S FINANCIAL STATEMENTS, AS MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS WITHIN ITS FINANCIAL STATEMENTS. LMI'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED DECEMBER 31, 2009, 2010 AND 2011 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN NON-QUALIFIED DEFERRED COMPENSATION OBLIGATION 94,090.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,967,395
Liabilities
$929,289
Net assets
$2,038,106
Revenue
$1,898,748
Expenses
$1,224,832
Net income
$673,916
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.03$1.02$0.99
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.96$1.07$0.41$1.35$0.94
2013Detailed filing. Detailed filing data is available for this year.$2.97$0.93$2.04$1.90$1.22$0.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.83$1.38$1.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.74$2.18$1.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.78$1.11$1.49